📱 Kerala HC Says WhatsApp Notice Invalid Under GST Act
The Kerala High Court has ruled that serving notices via WhatsApp is no longer valid under the GST Act, clarifying that such communication methods were only permitted temporarily during the COVID-19 pandemic. The verdict underscores the need for formal, statutory service in tax-related matters.
📄Why WhatsApp Notice Is Invalid Under GST Act
Justice reviewing the matter stated that post-pandemic, notices sent over WhatsApp:
- ❌ Do not meet statutory service standards
- ❌ Cannot be treated as legally enforceable communication
- ✔️ Must now be issued through email, registered post, or official GST portal
This ruling clarifies that any GST proceedings initiated via WhatsApp notice are procedurally defective.
“WhatsApp notices were a pandemic exception—not a permanent service method under GST law.”
⚖️ Court’s Observations on GST Notice Service
The Court emphasized that:
- They permitted WhatsApp only as a temporary mode of service during the COVID-19 crisis.
- That exemption no longer applies, and proper service via registered post, email, or the GST portal is now mandatory
- Formal methods treat notices that bypass them as legally deficient and unenforceable.
“WhatsApp-based communication cannot substitute statutory service requirements post-pandemic,” the bench noted.
🧾 What This Means for Taxpayers and Officers
| Stakeholder | Impact |
|---|---|
| Taxpayer | Can challenge GST action if notice was sent only via WhatsApp |
| Tax Department | Must ensure notices conform to GST rules for service of documents |
| Legal Practitioners | Can cite this ruling to dismiss informal or improperly served notices |
📝 Vakilify Insight
The verdict signals a shift back to rigorous compliance protocols. While digital tools helped during lockdowns, WhatsApp can no longer replace formal service methods under the GST Act. It’s vital that businesses and professionals track updates in service norms to avoid procedural setbacks.
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